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Section 21 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
21. Manner of recovery of credit distributed in excess.-
Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section 20 resulting in excess distribution of credit to one or more recipients of credit, the excess credit so distributed shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74, as the case may be, shall, mutatis mutandis, apply for determination of amount to be recovered.
Related Sections
- Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
- Section 23: Persons not liable for registration
- Section 124: Fine for failure to furnish statistics
- Section 141: Transitional provisions relating to job work
- Section 173: Amendment of Act 32 of 1994
Related Acts
* Only for reference.